The effect of an allowance for corporate equity on capital structure : evidence from Austria
Matthias Petutschnig and Silke Rünger
| Year of publication: |
2022
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| Authors: | Petutschnig, Matthias ; Rünger, Silke |
| Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 50.2022, 5, p. 597-642
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| Subject: | allowance for corporate equity | Austria, DEBRA | capital structure | corporate taxation | dividend payout | Kapitalstruktur | Capital structure | Österreich | Austria | Unternehmensbesteuerung | Corporate taxation | Dividende | Dividend | Körperschaftsteuer | Corporate income tax | Steuerreform | Tax reform | Kapitalertragsteuer | Capital income tax | Betriebsvermögen | Corporate assets |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/10911421221125150 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013388963